Washington § 82.18.030 - Collection of tax.

Full text of Washington Revised Code of Washington § 82.18.030 — Collection of tax., with citation guidance and answers to common questions.

§ 82.18.030. Collection of tax.

The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
[ 1989 c 431 s 84; 1986 c 282 s 8.]

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 82.18.030

What does Revised Code of Washington § 82.18.030 cover?

Section 82.18.030 ("Collection of tax.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.18.030?

A common citation format is "Revised Code of Washington § 82.18.030" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.18.030 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.